基于国际比较的预约定价机制:中国(上海)自由贸易试验区实施建议  

International Comparison of Chinese Advance Pricing Agreements:Suggestion for Shanghai Pilot Free Trade Zone

作　　者：杨嬛[1] 赵晓雷[1] 

机构地区：[1]上海财经大学自由贸易区研究院,200433

出　　处：《科学发展》2016年第8期46-51,共6页Scientific Development

基　　金：上海市政府决策咨询研究专项课题(2015-GR-26);国家社会科学基金(重大项目)(14ZDA079);国家自然科学基金项目(71402085);教育部人文社会科学基金项目(14YJC630164)

摘　　要：预约定价制度是解决跨国关联企业转移定价问题的重要方法,对稳定税基,促进外商直接投资都具有重要意义。为进一步加强上海自贸试验区对外商直接投资的吸引作用,并发挥其税收政策改革的示范作用,建议上海自贸试验区积极推行预约定价方法的创新,引入更多现实可行的国际定价方法;推动双边/多边预约定价协议的签署;建立完善的价格信息系统,实现信息共享;最后利用人才高地的优势培育专职人才及经济分析团队。Advance Pricing Agreements（APA）system is an important way to solve cross-border transfer pricing issues related to international business.It is important to stabilize tax base and promote foreign direct investment.Although the APA in China has experienced nearly 20 years of development,but compared with developed countries,there is still some lag.In order to further enhance the attraction of China（Shanghai）Pilot Free Trade Zone to FDI and play its exemplary role in tax reform,Shanghai Pilot Free Trade Zone should encourage innovation in APA pricing process by introducing more realistic international pricing method;promote bilateral/multilateral advance pricing agreements;establish pricing information systems,and share information;and finally take advantage of talent highland to cultivate full-time personnel and economic analysis team.

关 键 词：外商直接投资 预约定价 制度税收 

分 类 号：F810.422[经济管理—财政学]